9911796707
TMI Blog2009 (6) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 gold biscuits of foreign origin were confiscated absolutely and penalty was also imposed on nine persons involved in the case vide Order-in-Original No. 15/Commr/2001 dated 9-3-2001. All the nine persons filed appeals against this order before the Tribunal and the Tribunal allowed the appeals filed by them vide Order No. A/1798-1806/WZB/C-III/Mumbai dated 30-9-2005 [2006 (202) E.L.T. 635 (T)]. The matter was taken up to the Hon'ble Supreme Court by the Revenue. The Hon'ble Supreme Court disposed of six appeals by way of remand to the Tribunal setting aside the judgments of the Hon'ble Gujarat High Court and the Tribunal vide Order dated 8-3-2007. 2. However, the Tribunal had disposed of all the nine appeals even though only six appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order by the Supreme Court at the time when the matter was taken up by the Tribunal, the order in respect of the three appellants which have been remanded by the Hon'ble Supreme Court on 2-5-2008, becomes without jurisdiction and therefore null and void. Therefore he submits that this Tribunal should hear the matter and decide the issue afresh in respect of these three appellants. He also submits that the appellants were not represented on the earlier occasions and there was no request for adjournment also and therefore submits that appeals can be dismissed for non prosecution. 5. We have considered the submissions made by the learned counsel. We find that the order of the Tribunal dated 31-3-2008 was passed in respect of all the nin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to take any remedial steps within the time limit specified under the law to rectify the mistake, the order dated 31-3-2008 of this Tribunal has attained finality and this Tribunal would not be able to decide the appeals again. Further we also take note of the fact that the Hon'ble Supreme Court has directed the Tribunal to decide the matter afresh and there are no separate directions or separate instructions in the remand order in respect of the three appeals. The appeals are to be decided in terms of the remand order passed in respect of the other six appeals. Therefore we find that even though the order was passed before the remand order of the Hon'ble Supreme Court, in reality the order of the Tribunal results in implementation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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